Międzynarodowe Standardy Rachunkowości w kształtowaniu standingu finansowego przedsiębiorstwa
INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR ROLE IN FORMING FINANCIAL STANDING OF A COMPANY
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008, vol., nr 66, s. 195-201
Abstract
The paper attempts to demonstrate modern problems of evaluation of financial condition of a company. At the moment, the corporate accounting system in Poland is regulated both by the national Accountancy Law and International Financial Reporting Standards. As a result of such situation the financial results reported by company largely depend on the rules that are applied. The analysis conducted in the paper are executed on the example of the company Żywiec S.A.